The Congressional Research Service published a fact sheet on Oct. 8 listing every presidential tariff action in force or under active investigation as of Sept. 30, 2026. It is the closest thing to an official map of the US tariff wall, and it shows a structure that looks nothing like the one in place a year ago.
The reason is legal, not economic. Once the Supreme Court ruled on Feb. 20 that IEEPA cannot be used to impose tariffs, the administration moved its program onto four older statutes, each with its own procedure, limits and litigation risk. Knowing which law sits under a tariff tells you how long it is likely to last and how it can be challenged.
Held: IEEPA does not authorize the President to impose tariffs.
EXCERPT · Learning Resources, Inc. v. Trump, No. 24-1287, Syllabus
1. The four laws in one paragraph each
Section 232 (Trade Expansion Act of 1962) lets the President adjust imports that the Commerce Department finds threaten national security. It is product-based, requires an investigation and report, and has survived court challenges well. Most sector tariffs now sit here.
Section 301 (Trade Act of 1974) lets USTR act against foreign practices it finds unreasonable, discriminatory or in violation of trade agreements. It is country-based and requires investigations, public comment and findings, which is where challengers look for procedural gaps.
Section 338 (Tariff Act of 1930) lets the President impose duties of up to 50% on countries found to discriminate against US commerce. No president had used it until July 2026. Canada is the test case.
Section 122 (Trade Act of 1974) allows a temporary surcharge of up to 15% for 150 days to address balance-of-payments problems. The administration used it for a global 10% tariff from Feb. 24 until it expired on July 24. It is now history, though refund litigation over it continues.
2. What is in force
| Authority | Target | Rate | Note |
|---|---|---|---|
| Sec. 232 | Steel and aluminum | 10%–50% | Varies by product and country |
| Sec. 232 | Autos and parts | 15%–25% | Some USMCA exceptions |
| Sec. 232 | Copper (semi-finished) | 10%–50% | Global |
| Sec. 232 | Patented pharmaceuticals and ingredients | 10%–100% | Global |
| Sec. 232 | Certain semiconductors | 25% | Includes derivative products |
| Sec. 232 | Timber, lumber and wood products | 10%–25% | Increase for some products Jan. 1, 2027 |
| Sec. 232 | Drones | 10%–100% | Components phase in Feb. 9, 2027 |
| Sec. 232 | Polysilicon and derivatives | 10%–15% plus minimum import prices | Effective Dec. 4, 2026 |
| Sec. 301 | 60 economies (forced labor) | 10% or 12.5% | Since July 24; USMCA-compliant goods exempt |
| Sec. 301 | Brazil | 25% | Since July 20; annex exemptions |
| Sec. 338 | Canada: vehicles, dairy, alcohol | 50% | Stacks on Sec. 232; some products banned |
| IEEPA | De minimis | Duty-free treatment suspended | Global, since April 9, 2026 |
Two features stand out. First, Section 232 has become the default home for anything that can be framed as a supply-chain or security issue, from copper to drones. Second, IEEPA is not entirely gone: CRS still lists the suspension of de minimis duty-free treatment under it, a reminder that the ruling was about tariffs specifically.
3. How the layers stack
The layers do not simply add up. The forced-labor Section 301 notice exempts many goods already covered by Section 232, so a steel coil generally pays its 232 rate rather than both. Section 338 works the other way. CRS notes that the Canadian duties apply “in addition to any duties imposed under Section 232.”
Deal partners get special arithmetic. In both the forced-labor tariffs and recent 232 actions, products from the EU, Japan, South Korea, Switzerland and Taiwan often face a combined cap or a rate “net of MFN,” meaning the new duty tops the normal tariff up to a target (10%, 12.5% or 15%) rather than sitting on top of it. The UK typically gets 10%.
Knowing which law sits under a tariff tells you how long it is likely to last and how it can be challenged.
4. What is still in the pipeline
CRS lists open Section 232 investigations into robotics and industrial machinery and into medical equipment and protective gear (both opened September 2025), wind turbines (August 2025) and anthracite coal (June 2026). For commercial aircraft and processed critical minerals, the President directed negotiations instead.
On the Section 301 side, four investigations are open: China’s compliance with the Phase One agreement (October 2025), structural excess capacity in manufacturing across several countries (March 2026), Vietnam’s intellectual-property enforcement (May 2026) and Germany’s pharmaceutical pricing (June 2026).
5. Dates to keep
- Oct. 16, 2026: supplemental briefs due in the Court of International Trade challenge to the forced-labor Section 301 tariffs.
- Dec. 4, 2026: polysilicon tariff and minimum import prices take effect.
- Jan. 1, 2027: scheduled increases on upholstered furniture, kitchen cabinets and vanities.
- Feb. 9, 2027: 25% tariff on listed drone components.
- Active Presidential Tariff Actions in 2026 (R49481) — Congressional Research Service · everycrsreport.com
- Learning Resources, Inc. v. Trump, No. 24-1287 (Feb. 20, 2026) — Supreme Court of the United States · supremecourt.gov
- Notice of Actions in Section 301 Investigations ... Forced Labor — USTR · ustr.gov
- Adjusting Imports of Polysilicon and Its Derivatives Into the United States — The White House · whitehouse.gov
- Harmonized Tariff Schedule of the United States — U.S. International Trade Commission · hts.usitc.gov
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